9911796707
TMI Blog1975 (12) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... dation operations the petitioners' case was that the properties in dispute were joint Hindu family properties in which the petitioners had also a share. The respondents, however, took up the case that the properties were their separate assets. In support of their case the petitioners filed certified copy of a return filed on behalf of the Hindu joint family as also a certified, copy of the statement of Ram Jag, respondent No. 7, made in the course of certain income-tax proceedings. Ram Jag took an objection to the admissibility of these documents. He relied on section 54 of the Indian Income-tax Act, 1922. The Consolidation Officer by his order dated 23rd May, 1967, upheld the objection and directed that the copies were not admissible in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... courts was, if the documents could be given without requiring a public servant to produce them, could the court allow them to be tendered and admitted into evidence ? The Madras High Court held in Mythili Ammal v. Janaki Ammal [1939] 7 ITR 657 (Mad) that statements made in income-tax returns could not be brought up in court against the person making them or against any one else nor could the income returns be proved by secondary evidence under section 64 of the Indian Evidence Act. The Calcutta High Court in Promatha Nath Pramanick v. Nirode Chandra Ghose [1939] 7 ITR 570 (Cal) considered it startling that, when an assessment order was to be treated as confidential under section 54 of the Act, a joint assessee could be permitted the use o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l court praying that the Commissioner of Income-tax be directed to arrange for the production before the court of the record of the statement made by the respondent therein. In that situation it was held that the prohibition imposed under section 54 of the Act was absolute and the operation of the section was not obliterated by any waiver by the assessee in whose assessment the evidence was tendered, documents produced or record prepared. It is apparent that in that case the question of production of an assessment order by the assessee himself did not come up for consideration. " It is thus clear that section 54 of the Income-tax Act has no relevance to the admissibility of a document produced by an assessee or by his representative-in-int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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